Komparace osobní důchodové daně ve vybraných zemích ; Comparison of the Personal Income Tax in Selected Countries

Taxes are levied in almost every country of the world. The main purpose is to raise revenue for government expenditures, although they serve other purposes as well. We can say tax is one of the basic characteristics of a country. Income tax is the tax levy imposed on individuals and corporations. Personal income tax is a tax levied according to law on the remuneration obtained by individuals for providing labor services. As an important part of taxation, personal income tax plays an important role in increasing government fiscal revenue, regulating income distribution of residents, and optimiz... Mehr ...

Verfasser: Wu, Ziyi
Dokumenttyp: Diplomová práce
Erscheinungsdatum: 2020
Verlag/Hrsg.: Vysoká škola báňská - Technická univerzita Ostrava
Schlagwörter: Personal income tax / compare / taxpayers / Austria / Belgium / Finland / France / Germany / Osobní důchodová daň / komparace / poplatník / Rakousko / Belgie / Finsko / Francie / Německo
Sprache: Englisch
Permalink: https://search.fid-benelux.de/Record/base-26586763
Datenquelle: BASE; Originalkatalog
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Link(s) : http://hdl.handle.net/10084/139733